FOR LIEUTENANT-GOVERNOR. JT. four bundred votes. O. E. four hundred and ten votes. FOR SENATORS. L. E. three hundred and six votes. A. J. one hundred and fifty votes. In testimony whereof we the said Inspectors have hereunto severally subscribed our proper names this A. B. C. D. day of Inspectors. 1814. NO. VIII. INSPECTORS' CERTIFICATE ON ELECTION FOR REPRESENTATIVE FOR CONGRESS. We the subscribers, Inspectors of elections for the town of Kingston, in the county of Ulster, Do hereby certify, that in pursuance of the act, entitled "an act for regulating the election of representatives for this state in the house of representatives of the congress of the United States," passed April 2nd, 1813, we have carefully canvassed and truly estimated the ballets given and taken in the said town at the last general election in the Seventh Congressional District of this state, for one Representative to represent the said state in the house of representatives of the Congress of the United States, held on the last Tuesday in April, in the year one thousand eight hundred and and the two succeeding days, and that the following are the names of the candidates and the number of votes given for each of them respectively at the said election, to wit: S. B. four hundred votes. W. B. three hundred and twenty votes. In testimony whereof, we the said Inspectors have hereunto severally subscribed our own proper names, this A. B. day of C. D. Inspectors, &c. NO. IX. INSPECTORS' CERTIFICATE ON ELECTION OF MEMBERS OF ASSEMBLY. We the subscribers, Inspectors of elections for the town of Kingston, Do hereby certify, that in pursuance of the act, enti tled "an act for regulating elections," passed the 29th March, 1813, we have carefully canvassed and truly estimated the ballots given and taken in the said town at the late general election for members of assembly for the counties of Ulster and Sullivan, to represent this state in the house of assembly thereof, held on the last Tuesday of April 1816, and the two succeeding days, and that the following are the names of the candidates and number of votes given for each of them respectively at the said elec tion, to wit: Dirck Westbrook, three hundred votes. Aaron Adams, three hundred and five votes. Green Miller, three hundred and twenty, &c. In testimony whereof we the said Inspectors have hereunto respectively subscribed our proper names, this day of in the year of A. D. THE COMMISSIONER OF EXCISE. EXCISE is a tax levied upon commodities, and the commissioner thereof is a person whose duty it is made by law to collect such tax. Every commercial nation has its excise laws, and these vary according as it may be found essential to patronize political or domestic economy, or answer the purposes of government. When these laws are provided in a state as indispensable auxiliaries to the public exigencies, or as safeguards for the protection or augmentation of its mercantile concerns, or as salutory monitors to guard the public morals, they so far may be productive of the greatest advantages. But under the direction and management of tyrants and despots who do not hesitate to make, even the necessary articles of life or such as are commonly used by the people they govern, subject to an odious excise, the better to indulge their extravagant propensities, then these laws become the scourges of civilized society, and hence peculiarly obnoxious to a free people. Witness the stamp tax and tea excise, which produced the American revolution. So far, however, as commodities may be liable to excise at a Custom-house, it would not comport with the design of this work that we should inqnire into. For it must be observed, that a custom-house is defined to be " a house where duties are received on imports and exports," and that it is always essentially located in some harbor, commodious for foreign commerce, and for that purpose authorised by law to be a port of entry. In the present chapter we shall confine ourselves to the inquiry into the office and duty of the commissioners of excise in the respective towns in this state, according to the existing statute on this subject. OFFICE. The act, entitled "an act to lay a duty on strong liquors, and for regulating Inns and Taverns," passed 7th April, 1801, pre mises, that the council of appointment shall, from time to time appoint a commissioner in the city of New-York to collect the duty of excise from the several retailers of strong or spiritous liquors in the said city; and that the Supervisor of each town, and any two Justices of the Peace resident therein, or in case there shall not be two justices, or they shall be absent, then such neighboring justice or justices in the same county as the supervisor of such town shall notify and associate with him for that purpose, shall be the commissioners to collect the duty of excise in such town: And further, That the several commissioners. of excise within this state, except in the cities of New York, Albany, Hudson and Schenectady, skall annually and immediately before they grant any license to any person to keep an inn or tavern, or sell or retail strong or spirituous liquors, take and subscribe the oath of office before one of the justices of the peace in the county in which they reside, and conduct therein according to law. OATH AND SPECIAL DUTY. tr "I Abraham Jackson, one of the commissioners of excise for the town of Rhinebeek, in the county of Dutchess, do'solemnly. swear in the presence of Almighty God, that I will not, on any account or pretence whatsoever, grant any license to any person within the said town of Rhinebeck, for the purpose of keeping an inn or tavern, except where it shall appear to me to be absolutely necessary for the benefit of travellers; and that I will in all things while acting as a commissioner of excise, do my duty according to the best of my judgment and ability, without fear, favor or partiality, agreeable to law." Abraham Jackson, Supervisor and Commissioner of Excise of Rhinebeck." "I do certify that Abraham Jackson, supervisor and commis sioner of excise for the town of Rhinebeck, in the county of Dutchess, on the first day of May, in the year one thousand eight hundred and fourteen, took and subscribed before me, James Dunn, one of the justices of the peace for the county of Dutchess, the within contained oath." James Dunn. Special Duty. It is the special duty of such commissioner, and of every commissioner of excise of the town, within ten days after taking such oath, to send or deliver the same to the clerk's missioner of excise shall presume to act as such, without having taken and subscribed an oath, in form aforesaid, or if any such commissioner shall neglect to return the same oath so subscrib ed and certified to the town clerk to be filed as aforesaid, within the said ten days, such commissioner for every such neglect or refusal shall forfeit the sum of ten dollars, to be sued for and recovered with full costs of suit, by any person who will prosecute for the same, before any justice of the peace of such county. THE BOARD. Annually to grant Licenses. The board of commissioners of excise in the several towns in this state, shall, annually by writing, under their respective hands and seals, and in the several cities aforesaid, annually in the manner directed by the respective charters, or by any statute prescribing such manner therein, grant to the several persons who shall reside in their respective cities or towns and apply for the same, a license to retail strong or spirituous liquors, under five gallons, which said respective licenses shall, continue in force from the time of granting the same until the first Tuesday of May ensuing the date thereof, and no longer. City License. No license shall be granted in any of the said cities to retail strong or spirituous liquors for the purpose of keeping an Inn or Tavern, unless it shall appear to the commissioners thereof, that an inn or tavern at the place at which such permit is applied for, is necessary for the accommodation of travellers, and that the person applying for such license is of good character, all of which shall be inserted in such license. Town License. No license shall be granted in any town, unless three commissioners shall be present at the granting thereof, of which three the supervisor of the town shall always be one, nor until they or a majority of them so present have satisfactory evidence that the person who applies for such license is of good moral character, and of sufficient abilities to keep an inn or tavern, and that he has accommodations to entertain travellers and that an inn or tavern is absolutely necessary at the place where such person resides or proposes to keep such tavern, for the actual accommodation of travellers as aforesaid, all of which they or a majority of them are by the said act directed to put in writing by way of a resolve of the said board, and severally subscribe the same, and within twenty days thereafter shall return such resolve to the office of the town clerk of such town: Provided, That all licenses obtained, except the aforesaid board of com |